1st October 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka on 11 April certified its Value Added Tax (Amendment) Act No. 04 of 2025. This includes imposing VAT on non-resident
2025/26 Budget statement announces plans to implement VAT collections on foreign providers of digital services The south west African country of Namibia’s 2025/26 budget has confirmed that new legislation is bring prepared to extend the VAT net imported digital services to local consumers. The implementation
Finance Ministry to extend VAT collections to app stores 1st April 2025 The Japanese National Tax Agency has published Frequently Asked Questions to support the imposition of the deemed supplier Consumption Tax obligations on digital platforms for digital services. This comes into effect on 1
Threat of US reciprocal tariffs leads to removal of ‘Google Tax’ from 1 April 2025 India’s Lower House of Parliament has voted to withdraw its 6% Equalisation Levy from 1 April 2025. This is be contained within amendments proposed in the 2025 Finance Bill. The
1 April 2025, VAT on non-resident digital services reforms South Africa is to reform its non-resident digital services VAT regime from 1 April 2025. There are three main changes: Withdrawing the obligation for foreign providers of digital services to VAT register in South Africa if
2025 tax reform decree introducing 18% VAT on non-resident platform e-services repealed The Caribbean island state of Dominican Republic failed again to impost VAT liabilities for foreign providers of digital services via digital platforms for local consumers. It had implemented on 28 February the obligations
2025 Budget imposes 10% VAT on digital services January 2025 The West African country of Burkina Faso has brought into the VAT net the provision of digital services by non-resident providers to local consumers. This measure is contained within the Budget and Finance Law, approved
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses
Jan 2025 platforms retrospectively responsible for VAT Chad’s Minister of Finance and Budget has presented the 2025 which extends the existing VAT on digital services obligation to facilitating digital platforms. This will apply retrospectively from 1 January 2025. Any platform or marketplace will have to
